No resulta de aplicación a los agentes de seguros la presunción de afectación a la actividad económica de los vehículos utilizados en sus desplazamientos profesionales: STS de 25 de noviembre de 2024, rec. núm. 1022/2023

Abstract

The Supreme Court affirms that the presumption that the vehicles used by commercial agents in their professional journeys are used for the purposes of personal income tax cannot be extended to insurance agents, without prejudice to the deductibility of the expenses arising from their acquisition and use, if the necessary connection between their own activity and the use of the vehicle for the exercise thereof is proven.